RMH Innovative Solutions, Inc.

April 15, 2016 BIR RULING NO. 123-16 RA 7279; BIR Ruling No. 067-2016 RMH Innovative Solutions, Inc. 4 Turquoise St., Silver Hills Subdivision Brgy. Talamban, Cebu City Attention: Roberto H. Herrera Gentlemen : This refers to the letter dated August 25, 2015 of Atty. Sinforoso R. Pagunsan, Acting General Manager of the NHA, requesting issuance of Certificate of Tax Exemption for the Maiaville Homes-AFP/PNP Housing Project located at Brgy. Taytayan, Bogo City, Cebu pursuant to Republic Act (R.A.) No. 7279, otherwise known as the "Urban Development and Housing Act of 1992". Documents submitted show that RMH Innovative Solutions, Inc. 1 (TIN 291-470-539-000), is the absolute and registered owner of a parcel of land, identified as Lot 1076-B-1, Plan No. PSD-07-093587, Portion of Lot 1076-B, PSD-12887 covered by Transfer Certificate of Title (TCT) No. 102-2015004931 2 issued by the Registry of Deeds for Cebu, Cebu, located at Brgy. Taytayan, Bogo City, Cebu with an aggregate area of Thirty Five Thousand Six Hundred Eighty Seven square meters (35,687 sq.m.). On April 1, 2014, a Contract Agreement 3 was executed by and between RMH Innovative Solutions, Inc. and AFP Housing Homeowners Association, Inc. and PNP Housing Homeowners Association, Inc., a homeowner's organization registered with the Housing and Land Use Regulatory Board (HLURB), whereby RMH Innovative Solutions, Inc. has agreed to sell to AFP Housing Homeowners Association, Inc. and PNP Housing Homeowners Association, Inc.'s individual members 4 the developed lots and completed housing units covered by the said Titles under the Community Initiative Approach Program (CIAP) of the NHA for Two Hundred Forty Thousand Pesos (P240,000.00) for every developed lot and completed housing unit per family. Moreover, on April 7, 2014, a Memorandum of Agreement (MOA) for 530 developed lots and completed housing units was executed by and among RMH Innovative Solutions, Inc. as the landowner/developer, AFP Housing Homeowners Association, Inc. and PNP Housing Homeowners Association, Inc., as the beneficiaries, and the NHA, as the implementing government agency for the AFP/PNP Housing Program as cited under Administrative Order No. 9 dated April 11, 2011. Under the MOA, members of the AFP Housing Homeowners Association, Inc. and PNP Housing Homeowners Association, Inc., shall be provided by the NHA with a financial grant for the acquisition house and lot packages in the AFP/PNP Housing Project through the CIAP in the amount of Php240,000.00 for a House and Lot Package of Forty square meters (40.00 sq.m.) lot and Twenty Two square meters (22.00 sq.m.) floor area. On April 23, 2015, RMH Innovative Solutions, Inc. and the NHA executed a Deed of Conveyance, whereby the former, transferred and conveyed to the latter the Five Hundred Thirty (530) developed lots with an aggregate area of Twenty Two Thousand One Hundred Ninety Eight and 76/100 square meters (22,198.76 sq.m.) covered by TCT No. 102-2015004931 at an agreed price of Sixty Million Nine Hundred Fifty Thousand Pesos (P60,950,000.00). In reply, please be informed that pursuant to Sections 19 and 20 of Republic Act (RA) No. 7279, pertinent portions of which state that: ICHDca "Sec. 19. Incentives for the National Housing Authority. The National Housing Authority, being the primary government agency in charge of providing housing for the underprivileged and homeless, shall be exempted from the payment of all fees and charges of any kind, whether local or national, such as income and realty taxes. All documents or contracts executed by and in favor of the National Housing Authority shall also be exempt from the payment of documentary stamp tax and registration fees, including fees required for the issuance of transfer certificates of title. "Sec. 20. Incentives for Private Sector Participating in Socialized Housing. To encourage greater private sector participation in socialized housing and further reduce the cost of housing units for the benefit of the underprivileged and homeless, the following incentives shall be extended to the private sector: xxx xxx xxx "(d) Exemption from the payment of the following: (1) Project-related income taxes; (2) Capital Gains Tax on raw lands used for the project; (3) Value-added tax for the project contractor concerned;" the landowner/developer of properties who sells its properties for use in a socialized housing project is exempt from the payment of the capital gains tax and project-related income taxes. Such being the case, the sale of 530 developed lot packages on the 22,198.76 sq.m. portion of the subject property covered by TCT No. 102-2015004931 by RMH Innovative Solutions, Inc. to NHA is exempt from capital gains tax, project-related income taxes and consequently from withholding tax. (BIR Ruling No. 067-2016 dated February 22, 2016) Moreover, pertinent portions of RMC No. 42-01 dated October 5, 2001, provide, viz. : xxx xxx xxx A. National Housing Authority (NHA) The NHA, being the primary government agency in charge of providing housing for the underprivileged and homeless citizens shall be exempted from the payment of the following national internal revenue taxes: (1) . . . (2) Documentary stamp tax on sales transactions executed by and in favor of the NHA in connection with socialized housing projects. Since Section 19 of R.A. 7279 exempts "all documents or contracts executed by and in favor of the NHA," the exemption from documentary stamp tax extends to the other party (either seller or buyer) that is dealing or transacting with the NHA. xxx xxx xxx The exemption from documentary stamp tax of NHA in connection with any of its socialized housing project extends to the other party (either seller or buyer) that deals or transacts with the NHA. Consequently, since NHA is a party to the sale, no documentary stamp tax shall be due on such sale, either on NHA or the party with which NHA is transacting. Accordingly, the transfer by RMH Innovative Solutions, Inc. to NHA of the 530 developed lot packages on the 22,198.76 sq.m. portion of the subject property covered by TCT No. 102-2015004931 are likewise exempt from documentary stamp tax imposed under Section 196 of the Tax Code of 1997, as amended. (BIR Ruling No. 067-2016 dated February 22, 2016) Upon application for exemption, a lien on the title of the land shall be annotated by the Register of Deeds having jurisdiction over the property, to the effect that the same is to be applied or is being applied to socialized housing project pursuant to RA 7279. Please take note that this ruling is never intended and shall not be construed as giving authority to the concerned Register of Deeds to effect transfer of the land in the name of the buyer without the necessary certificate of authority to register issued by this Bureau. In this regard, this ruling shall be presented to the Revenue District Office (RDO) concerned in order for the latter to issue the Certificate Authorizing Registration (CAR) after the submission of the requirements provided under RMO 15-2003. Moreover, pursuant to Section 20 (d) (3) of RA 7279, the sale by RMH Innovative Solutions, Inc. of 530 developed lot packages on the 22,198.76 sq.m. portion of the subject property covered by TCT No. 102-2015004931 to NHA shall be exempt from VAT. However, the purchases of goods/articles by RMH Innovative Solutions, Inc. shall be subject to VAT, even if the said purchases are to be used for the socialized housing project, since VAT is an indirect tax which can be passed on by the seller of the goods/services. It shall be understood that RMH Innovative Solutions, Inc. must issue non-VAT official receipts on its gross receipts from the said socialized housing project. TCAScE This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX As of 23 0900H November 2015 Philippine Air Force MAIA Ville Subdivision, Bogo City, Cebu No. Block No. Lot No. Lot Class Name of Awardee Serial No. 1 14 1 C TSG BERNARD D JONSON PAF 793274 2 14 2 C MSG ALLAN P FIRMEZA PAF 747206 3 14 3 R SGT EDWIN R COLOMA PAF 801754 4 14 4 R SSG OSCAR V CALMA PAF 806912 5 14 5 R SSG FELICISMO L FIEL JR PAF 823650 6 14 6 R SSG CRISTOBAL D AROMIN PAF 807041 7 14 7 R SSG OLIVER M QUIAMBAO PAF 823515 8 14 8 R SSG PEREGRINO A MACASIL PAF 808674 9 14 9 R SSG DARELL B PEA PAF 823538 10 14 10 R SGT EDYZA LEI G BURGOS PAF 848517 11 14 11 R SGT VIRGIE B ESTRADA PAF 848930 12 14 12 R SGT RENE T SOLON PAF 849602 13 14 13 R SGT ALBERT B EMPERADO PAF 853095 14 14 14 R SGT PEDELITO C ABASTAS PAF 842732 Sub-Total 14 15 19 1 C MSG MELVIN A TOMINES PAF 718261 16 19 2 C MSG ALEX P DE VILLA PAF 746915 17 19 3 R SSG JOSE RENO T POTOT PAF 838704 18 19 4 R SSG PEDRO C VISTRO JR PAF 829696 19 19 5 R SSG ROCHELLE GUILLEN-DELOS TRINO PAF 838848 20 19 6 R SSG DANIELO L SAGUING PAF 829804 21 19 7 R SSG DENNIS F BARRIOS PAF 838877 22 19 8 R SSG LAIDY MARIE T CREUS PAF 830109 23 19 9 R SGT RAYAN D CORTES PAF 838849 24 19 10 R A1C RAFFY S GUILLEN PAF 874694 25 19 11 R AW CAROLINE M PON PAF 896521 26 19 12 R A2C LYO MARTIN DR RAMILLANO PAF 901104 27 19 13 R A1C MICHAEL RYAN M FELLO PAF 862400 28 19 14 R AW1C MYRA D BARISON PAF 874913 29 19 15 R A1C JAYSON M DEL MUNDO PAF 862465 30 19 16 R SSG MARVIN L SAPAULA PAF 835184 31 19 17 R A1C ALDRICH VINCENT B SANTOS PAF 863635 32 19 18 R SGT JOMEL B PARAICO PAF 835127 33 19 19 R A1C VINCENT R LUCERO PAF 864803 34 19 20 R SSG MARLON C URDANETA PAF 835094 35 19 21 R VACANT 36 19 22 R TSG RICKY Z INOSANTO PAF 795948 37 19 23 C TSG PROCESO G MARRA JR PAF 747400 38 19 24 C TSG SAMUEL D MIRANDA PAF 749548 Sub-Total 24 39 22 1 C VACANT 40 22 2 C 1LT DENISE PAUL T LAPINIG PAF O-15037 41 22 3 R 1LT SAJAR D FORONDA PAF O-15428 42 22 4 R TSG ELMER M USOG PAF 797281 43 22 5 R TSG RODERICK A INIGO PAF 799298 44 22 6 R SSG FERDINAND M ORIAS PAF 797313 45 22 7 R SGT RAYMAN R JERUSALEM PAF 799245 46 22 8 R A1C ARISTEO C CHICA PAF 870521 47 22 9 R A1C JAN NEIL Y MACAPAZ PAF 870414 48 22 10 R AW1C EDLEEN D AGOHAYON PAF 874859 49 22 11 R AW1C ORGIE C DUNGAG PAF 870445 50 22 12 R AW1C DAISY D BILLONES PAF 870199 51 22 13 R A1C DANIEL C PINERO PAF 870251 52 22 14 R VACANT 53 22 15 R A2C FREDERICK M CANIZARES PAF 883032 54 22 16 R 2LT GWENA S BONGAC PAP O-15954 55 22 17 R 2LT JOSEPH J VILLAFLORES PAF O-16292 56 22 18 R 2LT ADRIAN T ANTENOR CRUZ PAF O-16313 57 22 19 R 1LT ARLENE T LAO PAF O-137788 58 22 20 R 1LT JEVET T SILVALLANA PAF O-137782 59 22 21 C LTC ALEXANDER D SUAREZ PAF O-122619 60 22 22 C CPT KAISER C GATDULA PAF O-14313 Sub-Total 22 Grand Total 60 ==== Philippine Army No. Block No. Lot No. Lot Class Name of Awardee Serial No. 1 18 1 COL ARLEEN N GORREON PA O-8474 2 18 2 CPT ARCEL A SOCO PA O-14570 3 18 3 CPT TONY C BUGAWAN PA O-132359 4 18 4 CPT KARL MARK D NAMOCATCAT PA O-14476 5 18 5 Msg Edgardo D Carano-o 730912 6 18 6 MSg Joseph A De Guzman PA 731451 7 18 7 CPT RICKY JAMES L ROSALEJOS PA O-13959 8 18 8 CPT JOHN DISRAELIGIB A SAYA-ANG PA O-133239 9 18 9 TSg Johnny C Santiago PA 779842 10 18 10 CPT ELLEN MAY C ZAUSA PA O-138974 11 18 11 MAJ JEFFREY A VILLAROSA PA O-12182 12 18 12 CPT ERNESTO T VITOR JR PA O-138894 13 18 13 1LT CHAD V PAANO PA O-15445 14 18 14 Cpl Donnel L Naval PA 857060 15 18 15 CPT ARVIN L DUGHO PA O-135604 16 18 16 SSG Maricar G Rondina PA 829200 17 18 17 SSg Virgel S Plazo PA 770981 18 18 18 CPT MARIGLO S RAMOS PA O-13404 19 18 19 CPT ARCHIE A PELERA PA O-135012 20 18 20 MAJ EMMANUEL J HERMOSILLA PA O-12506 Sub-Total 20 Nr Block No. Lot No. Lot Class Name of Awardee AFPSN 21 21 1 LTC LEO E DIAZ PA O-125841 22 21 2 CPT DIVINA F BIEN PA O-136945 23 21 3 Cpl Lydia B Vale PA 876878 24 21 4 MSg Joseph A Oblianda PA 761758 25 21 5 SSg Ande R Mejos PA 800266 26 21 6 Cpl Ronald A Sumile PA 850198 27 21 7 SSg Rodelio D Agramon Jr PA 760697 28 21 8 Ssg Jorge Labrador PA 810451 29 21 9 Cpl Eddie I Villa PA 672765 30 21 10 Ssg Zandr B Pagulong PA 823008 31 21 11 SSg Dante D Bayutas PA 794448 32 21 12 Pfc Ma. Gerame A Cempron PA 876798 33 21 13 Cpl Rod Mark A Glarian PA 858920 34 21 14 Cpl Jose Fernan P Velarde PA 833838 35 21 15 SSg Edwin M Corpuz PA 745287 36 21 16 Pfc Roland P Torentira PA 882379 37 21 17 Pfc Ryan F Campaner PA 878631 38 21 18 Cpl Sonny A Amor PA C 843650 39 21 19 Cpl Joseph T Satira PA 831656 40 21 20 Cpl Julius B Pastolero PA 857676 41 21 21 MSg Marjorie M Culi PA 752712 42 21 22 MSg Roy T Bacla-an PA 706708 Sub-Total 22 43 23 1 MAJ SANDY R MAJAROCON PA O-13092 44 23 2 CPT REYNERIO S DAGATAN PA O-137914 45 23 3 Pfc Renante B Comeros PA 8784430 46 23 4 Pfc Irene P Torrenueva PA 876834 47 23 5 Pfc Salvador V Obongen PA 861418 48 23 6 Pfc Donard T Dusil PA 857485 49 23 7 Sgt Edgar DC Tabas PA 798784 50 23 8 Sgt Franklin P Bual PA 822573 51 23 9 SSg Angelo R Balili PA 815034 52 23 10 Pfc Benjamen Y Mindajao Jr PA 891145 53 23 11 Pfc Ramil A Patuasic PA 889668 54 23 12 Pfc Nilwin C Faburada PA 864218 55 23 13 Sgt Alexander O Sumalinog PA 800452 56 23 14 Sgt Elmer P Sabanal PA 828121 57 23 15 Sgt Victor J Clemar PA 837637 58 23 16 Ssg Eligio K Layar PA 794402 59 23 17 Cpl Rolito M Orit PA 847531 60 23 18 Pfc Sidny A Alega PA 899771 61 23 19 1LT KITCH O SANCHEZ O-143062 62 23 20 Cpl Emmanuel M Liboon PA 833810 63 23 21 SSg Cresente E Enricoso PA 783441 64 23 22 SSg Mario C Gabin PA 815300 65 23 23 MSg Edgardo E Cabucos PA 732051 66 23 24 MSg Raul Y Baricar PA 728417 Sub-Total 24 67 14 15 TSg Reynaldo C Baldo PA 790178 68 14 16 Sgt Jovani F Belgar PA 839121 69 14 17 Cpl Joseph M Custodio PA 809450 70 14 18 Cpl Ian L Dela Paz PA 837607 71 14 19 Pfc Ara May S Jorquia PA 876836 72 14 20 SSg Ruben C Mejia PA 783352 73 14 21 MSg Ronito T Travero PA 772209 74 14 22 MSg Zaldy U Arduo PA 774732 Sub-Total 8 75 13 1 MSg Jovencio H Salonoy PA 752967 76 13 3 Ssg Morris L Gulle PA 792870 77 13 5 Loiue C Vargas PA 822556 78 13 7 Sgt Archie G Glumalid 844568 79 13 9 Sgt Sony C Serilo PA 810413 80 13 11 Sgt Harold S Parreo PA 810426 81 13 13 Sgt Dennis C Capingian PA 843361 82 13 15 Sgt Cathlyn T Capingian PA 833898 Sub-Total 8 83 24 14 Ssg Ruel L Ursal PA 801052 Sub-Total 1 Grand Total 83 ==== Philippine Navy No. Block No. Lot No. Lot Class Name of Awardee Serial No. 1 17 1 C CAPT FRANCEL P MENDOZA PN(M) O-135563 2 17 2 C LT ALEX DELOS REYES GARSO PN O-13211 3 17 3 R CPO Genevieve DC De Guzman PN 791039 4 17 4 R MSgt Anasmelo H Poster PN(M) 644469 5 17 5 R CPO Rodrigo C De Guzman PN 790710 6 17 6 R PO3 Crisologo A Cajes PN 831132 7 17 7 R PO1 Gerry M Alontaga PN 691108 8 17 8 R PO1 Rolando S Solante PN 699855 9 17 9 R PO1 Joel P Lavador PN 709004 10 17 10 R PO1 Kercina Y Miranda PN 725953 11 17 11 R PO1 Venus Maratas S Tuades PN 725968 12 17 12 R PO1 Wenefredo B Tolores PN 725991 13 17 13 R PO3 Reggie M Zerna PN 831168 14 17 14 R TSGT Geroncio A Bautista PN(M) 754717 15 17 15 R TSgt Gaudencio L Suelto Jr PN(M) 770290 16 17 16 R LT IAN P SAGGE PN O-14148 17 17 17 R PO1 Cecilio C Maisog PN 790780 18 17 18 R PO1 Reynante M Bohol PN 791210 19 17 19 C CDR HERCOPEL C PELAYO PN(GSC) O-125682 20 17 20 C CDR JOSE B PETILLA JR PN O-11401 Sub-Total 20 21 20 1 C BGEN JOSE JOHRIEL M CENABRE PN(M) O-8804 22 20 2 C CAPT ANTHONIO C PALCES PN O-10309 23 20 3 R TSgt Peregrino S Jimenez PN(M) 791717 24 20 4 R SGT Napoleon E Cayabyab PN(M) 832991 25 20 5 R PO1 Elizalde B Reate PN 812426 26 20 6 R PO3 Renei B Austria PN 833910 27 20 7 R PO2 Higinio Joel O Arjinal PN 726311 28 20 8 R PO2 Efren G Atilano PN 734436 29 20 9 R PO2 Meliton A Justiane PN 749621 30 20 10 R BM2 Anastacio A Dimapilis PN 788361 31 20 11 R PO2 Josepehine C Duran PN 791057 32 20 12 R PO2 Nicandro A Patenio PN 791214 33 20 13 R PO3 Emerson P Briol PN 833972 34 20 14 R SSgt Julio O Gallener PN(M) 802114 35 20 15 R PO2 Vlademir A Carreon PN 802935 36 20 16 R PO2 Aleido T Flores PN 802949 37 20 17 R SSGT Jaime S Isugan PN(M) 812137 38 20 18 R SSgt Junel C Quisimundo PN(M) 812206 39 20 19 R PO2 June T Agravante PN 812357 40 20 20 R PO2 Vicente L Montillano PN 812385 41 20 21 R PO2 Andrew Anthony R Aguirre PN 818114 42 20 22 R PO2 Lino B Areo PN 820657 43 20 23 C CDR RICARDO A SALVA PN O-127327 44 20 24 C LT RYAN H LUNA PN O-138673 Sub-Total 24 45 15 1 C LCDR STEPHEN A TUBALLA PN O-129981 46 15 2 C MAJ REY M BAYSON PN(M) O-127754 47 15 3 R PO2 Luz T Torrino PN 826466 48 15 4 R SSgt Leopoldo D Salva Jr PN(M) 826690 49 15 5 R SSgt Leonardo B Balbas Jr PN 826698 50 15 6 R SSgt Abduhamil A Saddaramil PN(M) 829305 51 15 7 R SGT Leonardo B Sinajon PN(M) 733389 52 15 8 R S1RD Braian F Pesales PN 842945 53 15 9 R PO3 Danilo S Litrera PN 786190 54 15 10 R PO3 Leo P Puerto PN 788391 55 15 11 R PO3 Norman G Somoza PN 797109 56 15 12 R PO3 Ramonchito S Lagamo PN 802630 57 15 13 R PO3 Alex C Soria PN 808617 58 15 14 R PO3 Eric J Libradilla PN 812455 59 15 15 R PO3 Jessie C Ortega PN 818139 60 15 16 R PO3 Aileen Y Suson PN 818378 61 15 17 R PO3 Randy M Roman PN 820485 62 15 18 R Sgt Mario B Ladan Jr PN(M) 826293 63 15 19 R PO3 Richard F Belhida Jr PN 826395 64 15 20 R PO3 Roselyn C Mojica PN 826401 65 15 21 C MAJ RANIL B DENSING PN(M) O-12360 66 15 22 C CPT REDENTOR D BENGALA PN(M) O-133559 Sub-Total 22 67 24 12 R PO3 Christian Joseph D Prado PN 826563 Sub-Total 1 Grand Total 67 ==== GHQ No. Block No. Lot No. Lot Class Name of Awardee Serial No. 1 16 1 C LTC LENIEL DG AGCAOILI PA O-124927 2 16 2 C COL JERRY B MATEO DS O-10391 3 16 3 R MSG OSCAR R ROLLORATA PA 735873 4 16 4 R TSG PETER T BUBULI PA 790437 5 16 5 R CPL RONALD T SAB-A PA 858732 6 16 6 R SSG SONNY BOY P NAZARENO PA 805732 7 16 7 R SGT JUNNEL V ESTRERA PAF 823492 8 16 8 R SSG XEREX M MIGUEL PA 811778 9 16 9 R CPL ARNEL A BALLERA PA 849322 10 16 10 R SGT MICHAEL N MARCO PA 821160 11 16 11 R PFC LETECIA DT LOFRANCO PA 882214 12 16 12 R SSG RICKY M SARONA PA 775174 13 16 13 R CPL GLORIA GAIL C MAGALONG PA 876853 14 16 14 R SSG RAUL L HOLANDA PA 829118 15 16 15 R AW GLEMAR G BOYONAS PAF 897129 16 16 15 R SSG GUILLERMO Q AQUINO JR PA 793974 17 16 17 R PFC ADRIAN G VILLAMOR PA 891153 18 16 18 R SGT JUDITO C FLORES PA 770943 19 16 19 R PFC MC CLIEN F GASCON PA 891416 20 16 20 R TSG GERARDO C GALANZA PA 720485 21 16 21 R SMS MICHAEL-PHIDIAS A MARGALLO PA 728090 22 16 22 R MSG GERARDO F HUSAIN PA 706835 23 16 23 C CAPT HERCOPEL C PELAYO PN O-125682 24 16 24 C CPT JOEL F RECASA PA O-134317 Sub-Total 24 25 24 2 C MAJ MARTIN S DAIZ JR PA O-11644 26 24 4 R MAJ EPIFANIO R GAMINDE VI PA O-11740 27 24 6 R MAJ ELEODORO S DALAGUIT DS O-131385 28 24 8 R MAJ REGINALD G OBISPO DS O-134299 29 24 10 R CPT KIM VANESSA R YMA-DURANTE PA O-14105 Sub-Total 5 Grand Total 29 ==== Footnotes 1. Doing business under the name and style of "Bogo City Center''. 2. Transfer from a subdivided portion of cancelled TCT No. 102-2015000953 with an area of 235,128 sq.m. (portion of Lot 1076-B, PSD-12887) under the name of Nilda E. Martinez, which TCT was transferred from cancelled TCT No. T-106841 (235,128 sq.m., Lot 1076-B, PSD-12887) under the name of the Republic of the Philippines, which TCT was previously derived from cancelled TCT No. T-47116 (235,128 sq.m., Lot 1076-B, PSD-12887) under the name of Nilda E. Martinez. 3. Financing the acquisition of 530 Housing Units (Maiaville Subdivision), Brgy. Taytayan, Bogo City, Cebu. 4. See Annex partial list of beneficiaries consisting of seven (7) pages.